[2019] UKFTT 0550 (TC)

Judge Nigel Popplewell

Decision released 28 August 2019

Income tax – Self-assessment - Individual tax return - Penalties for late filing – Whether properly imposed - No – No evidence that a valid notice to file under TMA 1970, s. 8(1) had been given to the taxpayer – Application to appeal out of time – Application granted – Appeal allowed – FA 2009, Sch. 55 – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 5(3)(a)) TMA 1970, s. 12D

Goodman [2019] TC 07344

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